Note to the independent assurance statement

Our relationship with Aviva

This is the third year that Corporate Citizenship has provided assurance of Aviva’s Corporate Responsibility report.

In addition, Aviva is a member of LBG, the London Benchmarking Group (www.lbg-online.net) – an evaluation framework for corporate community involvement that Corporate Citizenship manages on behalf of LBG members.

The assurance process

As there are no statutory guidelines for social reporting, we have formed our judgments based on emerging best practice among other companies, the principles of the assurance standard AA1000, the approach of the Global Reporting Initiative, the stated views of principal stakeholders and our own professional expertise and experience.

In particular, we have considered the availability of information, sufficiency of evidence, underlying systems and processes, internal assurance systems, adequacy of resources allocated and relevant legal and commercial constraints. We have judged materiality by considering significant legal, regulatory and financial impacts, business policies, the performance of peers and competitors and stakeholder views.

A team of three, led by a director, undertook the assurance and commentary process. The team has extensive relevant professional and technical competencies and experience. Further information about us, our key personnel and our clients is available on our website www.corporate-citizenship.com.

Our assurance work was commissioned in December 2008 and was completed in April 2009. The reporting period is the year to 31 December 2008. Detailed records were kept of meetings, assurance visits and correspondence relating to the materiality, completeness and responsiveness of the report, as well as to technical matters relating to the accuracy and presentation of data.

Our external assurance and commentary process has involved the following elements:

1. Discussions with Aviva’s management, including Board members, about reporting the company’s approach to corporate responsibility, policies, performance measures, benchmarks, stakeholder relations and future plans.
2. An assessment of the data collection process for carbon emissions and community investment data, notably a review of data trends and an investigation into any large/unusual movements and an appraisal of the appropriateness of any assumptions/estimates used in data calculation.
3. Checks on a sample basis of key elements of the report’s contents to underlying records. These checks focused on statements in the report regarding progress on systems and key issues during the year.
4. An analysis of best practice among other companies, the principles of the GRI (G3) and AA1000 assurance standard, notably regarding the materiality, completeness and responsiveness of report’s contents.
5. A review of national and international published sources of information about the views and opinions of external stakeholders, including inter-governmental and governmental agencies, academics and special interest groups.
6. A review of Aviva’s stakeholder engagement activity.
7. A review of management and reporting systems, including the corporate responsibility data returns submitted by each of Aviva’s markets.

Our work did not extend to a complete audit of the report’s contents or independent verification of data beyond that cited above, nor to direct engagement with stakeholders to seek their views.

The opinions expressed in this external assurance statement and commentary are intended to extend understanding of Aviva’s non-financial performance and should not be used or relied upon to form any judgments, or take any decisions, of a financial nature.

Corporate Citizenship

April 2009
www.corporate-citizenship.com